Construct · 1 fields · 1 citations

Harberger model: a standalone construct

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Public economics

a two-sector general equilibrium model of tax incidence showing that a tax on corporate capital is borne by all capital owners, not only corporations.

In public economics, Harberger model refers to a two-sector general equilibrium model of tax incidence showing that a tax on corporate capital is borne by all capital owners, not only corporations. This meaning comes from Harberger (1962) in Journal of Political Economy.[1]

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Nearby constructs

incidence4 fields · 4 citationsjingle · one word, four constructs capital2 fields · 3 citationsjingle · one word, two constructs equilibrium4 fields · 4 citationsjingle · one word, four constructs

References

Harberger, A. C. (1962). The Incidence of the Corporation Income Tax. Journal of Political Economy, 70(3), 215-240. https://doi.org/10.1086/258636

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